– see also Catering

Amateur sports persons, recognised representative sporting bodies providing

Business establishment of minimum size

Deductions for

Employees

Employees' expenses

Employer provided

Employer-provided, Class 1 exclusion

Free or subsidised

Lorry drivers

Luncheon clubs/meals-on-wheels, local authorities

Planes and ships, place of supply of services

Supply connected with exempt care or treatment

Supply of services

Vouchers